Theo. J. ROCHE, Plaintiff and Appellant, v. Charles J. McCOLGAN, Franchise Tax Commissioner of the State of California, Defendant and Respondent.
It appears from the stipulation of the parties that the same legal questions are presented in this proceeding as those in Cullinan v. McColgan, Cal.App., 183 P.2d 115.
For the reasons stated in our opinion in that case the judgment herein is affirmed.
Hearing denied; SHENK and TRAYNOR, JJ., dissenting.